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Engaging in the Marijuana Industry

Considerations when Engaging in the Marijuana Industry

审查 the Statute and 行政法规. Visit the Bureau of Marijuana Regulation’s Website.

行政法规 set

R 333.212 Capitalization requirements. 规则12.

1. 申请人应披露拟经营及维持大麻设施之资金来源及总额.

2. 在申请州经营许可证时，依大麻设施类型而定之资本化总额如下:

a. Grower: Class A - $150,000.00.

b. Grower: Class B - $300,000.00.

c. Grower: Class C - $500,000.00.

d. 处理器:300000美元.00.

e. Provisioning Center: $300,000.00.

f. 证券交易委员会ure Transporter: $200,000.00.

g. Safety Compliance Facility: $200,000.00.

3. 申请人须向本规则第(2)(a)至(g)款所指明的资本化款额提供以下两种来源的证明

a. 不少于25%的流动资产用于支付运营和维护拟议大麻设施的初始费用, as specified in the application. For purposes of this subdivision, liquid assets include assets easily convertible 现金, 包括, 但不限于, 现金, certificates of deposit, 401 (k)计划, 股票, 和债券.

b. 为支付拟议的大麻设施的经营和维持的初期费用而剩余的资本化费用的证明可包括在内, but is not limited to, additional liquid assets as described in subdivision (a) of this subrule or equity in real property, supplies, equipment, fixtures, or any other nonliquid asset.

4. 的 applicant shall provide proof that there is no lien or encumbrance, except for a mortgage encumbering the real property, on the asset provided as a source of capitalization. For purposes of this subrule, if the encumbrance is a mortgage 对于不动产，申请人应当披露该不动产的权益价值减去任何抵押.

5. 的 capitalization amounts, 来源必须经过注册会计师(CPA)认证的财务报表验证. 申请人应披露外国及外国注册会计师或其同等注册会计师的资本额来源 其确认，由国内注册会计师证明之.

 

1. LARA Form for Attestation

2. 指导报告

Do you understand how to issue this report?

寻找如何通过教育、书面例子等提供这种类型的参与的指导.

 

AICPA Code of Professional Conduct

1.300.010年的能力

1. 能力, in this context, means that the 成员 or 成员的 staff possess the appropriate technical qualifications to perform  专业的服务s 而 成员, as required, supervises and evaluates the quality of work performed. 能力包括专业标准、技术和技术方面的知识 subject matter involved, 以及运用这些知识进行正确判断的能力 专业的服务s.

2. A 成员的 agreement to perform 专业的服务s 意味着 成员 是否具备根据专业标准完成这些服务的能力 然后应用 成员的 knowledge and skill with reasonable care and diligence. 然而, 成员 does not assume a responsibility for infallibility of knowledge or judgment.

3. 的 成员 是否具备按照专业标准完成服务所需的知识. A normal part of providing 专业的服务s 包括执行 additional research or consulting with others to gain sufficient competence.

4. 如果一个 成员 is unable to gain sufficient competence, the 成员 should suggest, in fairness to the 客户端 and public, the engagement of a competent person to perform the needed  专业的服务, either independently or as an associate. [Prior reference: paragraph .02 of ET section 201]

 

AICPA Code of Professional Conduct

AICPA Nonattest services toolkit

1. How do you determine if you’re independent prior to performing an attest service? Check AICPA Code of Professional Conduct 独立 sections 1.200-1.298

2. Still have more questions?  Take a course on 独立.

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AICPA Code of Professional Conduct

1.000.020 Ethical Conflicts

1. An ethical conflict arises when a 成员 encounters one 或两个 of the following:

a. 由于内部或外部压力而阻碍采取适当行动的障碍

b. Conflicts in applying relevant professional standards or legal standards For example, a 成员 suspects a fraud may have occurred, 但举报涉嫌欺诈将违反会员维护客户的责任 保密.

2. Once an ethical conflict is encountered, 一个成员可能被要求采取步骤以最好地实现遵守规则和法律. 在权衡其他行动方案时，成员应考虑以下因素:

a. Relevant facts and circumstances, 包括 applicable rules, laws, or regulations

b. Ethical issues involved

c. Established internal procedures

3. 该成员还应准备为其认为适用有关规则和法律是适当的任何偏离提供理由. If the 成员 was unable to resolve the conflict in a way that permitted compliance with 适用的规则和法律，成员可能必须解决任何违反的后果.

4. Before pursuing a course of action, 该会员应考虑咨询公司或雇佣该会员的组织内合适的人士.

5. 如果一名成员决定不与公司或雇佣该成员的组织的适当人员协商，并且在采取选定的行动方针后冲突仍未解决, the 成员 should consider 要么向其他个人寻求帮助以达成解决方案，要么从适当的专业团体或法律顾问那里获得建议. 的 成员 also should consider documenting the substance of the issue, the parties with whom the issue was discussed, details of any discussions held, and any decisions made concerning the issue.

6. If the ethical conflict remains unresolved, 如果该成员仍与造成冲突的事件有关，那么他或她很可能违反了一条或多条规则. Accordingly, the 成员 should consider his or her continuing relationship with the engagement team, 特定的任务, 客户端, 公司, 或雇主. [No prior reference: new content.]

 

同行评审 requirements

会计法规

行政法规

339.729 License renewal; continuing education requirements.
证券交易委员会. 729

1. 执行下列任何服务的每一家许可公司和唯一从业人员应参加由本部门规则制定并经董事会批准的同行评审计划:

a. 审计.

b. 审查.

c. Compilations that are relied upon by third parties.

2. An applicant for renewal shall submit to the department, on a form prescribed by the department and at the time of renewal, proof of peer review obtained within the 3 years immediately preceding the application.

3. 要求参加本款规定的同行评审计划的公司或单独执业人员应在收到不合格评级或连续第二次通过缺陷评级后30天内通知部门. 口头 testimony or documents, 或两个, 有关同行评审应被认为是保密的，并应免于向部门披露, except in the case of a fail or second consecutive pass with deficiencies rating.

R 338.5501年同行评审.

501规则.

1. 根据MCL 339，每个公司或单独的从业人员都必须参加同行评审计划.729(2), 应于下列较早者起一年内参加合资格主办机构的课程:

a. Its initial licensing date.

b. 的 performance of services that require a peer review.

2. 在首次许可后的第二次更新或需要同行评审的服务的履行之前，不需要向部门提交同行评审的证明.

3. 的 department shall accept, as proof of compliance with MCL 339.729(2), 电子提交的信息从便利的国家委员会访问(FSBA)网站.

4. 有资格的发起机构包括上市公司审计事务所中心(CPCAF)同行评审计划, the American institute of certified public accountants (AICPA) peer review program, national conference of CPA practitioners (NCCPAP) peer review program, and such other entities that adhere to the peer review standards defined in R 338.5102(1)(a) as determined by the board. With respect to an out-of-state 公司 required to obtain a license 根据339年的恢复期.728(1)(b), 经该公司许可的另一个州批准的同行评审赞助组织，被认为在该州具有资格, with respect to that 公司.

5. 经同行评审的被许可人，不得被要求成为主办组织的成员.

6. Out-of-state 公司s required to obtain a peer review 根据339年的恢复期.728 (5), 代替报名参加由本规则第(3)款所述组织主办的项目, comply with the peer review requirement applicable in the state where that 公司 is licensed, proof of which shall be furnished to the department upon the department’s request.

 

考虑你的风险

1. 责任保险

•需要询问有关提供服务的情况，以确定是否涵盖订婚

• Need to notify insurer if you do undertake the work

2. Classified as a schedule 1 drug by the FDA

3. 法律问题

 

 

Questions About Engaging in the Marijuana Industry?